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Yogi Ageng Sri Legowo; Waskito Aji; Muhammad Muhammad; Dwi Aizah; Rio Dwi Permana

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Traditional food is a national asset. It not only serves as a source of energy for the community, but also serves as a form of food security, an economic driver, a source of healthy food, and a culture steeped in noble values. The widespread consumption of unhealthy foods by students, especially elementary school students, is one of the reasons for this outreach activity. The health issues surrounding junk food must be addressed by offering healthy alternatives, such as traditional foods. Traditional food is not only related to food, but can also be linked to ethnomathematics, where culture in the form of food is studied from a mathematical perspective. Elementary school students not only consume traditional foods but also interpret these foods in mathematical contexts, such as geometry and numbers. In this way, students will be able to visualize mathematical elements not only when reading math textbooks but also when consuming traditional foods that are part of their daily environment. Despite their traditional nature, students actually enjoy some traditional foods. This is a frequent conflict between the current generation and traditional culture. They better understand how to prepare traditional foods, appreciate the richness of local culture, and develop a love for their culture and homeland.

Sifa Olifia Zaini Saputri; Muhammad Yasin

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

Rohmatul Laily Al Faiqoh; Adinda Selvina Adhani; Nur Kholis

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global trade has long been promoted as a driver of economic growth and international cooperation. The World Trade Organization (WTO), established to ensure fairness and stability in global trade, plays a central role in shaping trade relations among nations. However, concerns persist regarding its impact on developing countries. This study aims to examine how WTO policies influence economic inequality and structural dependency in developing economies. Using a qualitative research approach, this article integrates legal and economic perspectives to analyze relevant literature and assess the WTO's institutional mechanisms. The findings reveal that, although the WTO seeks to promote equitable trade, its policies tend to favor developed countries through liberalization and intellectual property regimes that restrict policy flexibility in developing nations. These mechanisms reinforce technological dependency, reduce competitiveness, and perpetuate unequal participation in global markets. The study concludes that without institutional reform, the WTO framework will continue to sustain global trade imbalances. This article proposes alternative solutions, including enhancing regional and South–South trade cooperation, promoting fair technology transfer, and reforming the WTO's decision-making structures. These measures could foster a more inclusive and balanced trading system that supports sustainable development in the Global South.

Deta Septea; M. Habbi Husnul Mubarok; Sri Rahayu Wulaningsih; Yansuri , Yansuri; M. Daffa Firdianza

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.

Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani +2 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

Deviana Putri Alamanda; Nurizzatil Ramadhani; Emilianti Dewi Ponidi; Marva Dosi Januarta; Ziyad Hibatullah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

Gita Silvia Manalu; Kasmawati Kasmawati; Safuridar Safuridar; Puti Andiny

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the potential of leading sectors in five cities in Aceh Province: Sabang, Banda Aceh, Lhokseumawe, Langsa, and Subulussalam using the Location Quotient (LQ) method. This method is used to identify basic sectors that have comparative advantages and play a role as the main drivers of the regional economy. The data used are secondary data on GRDP by business field from BPS. The results of the study show that each city has different leading sectors according to the characteristics of its region: Sabang excels in the tourism and service sectors; Banda Aceh in the modern service sector such as transportation, finance, and energy; Lhokseumawe in the processing industry and trade; Langsa in the service, trade, and transportation sectors; and Subulussalam in the agricultural and MSME sectors. This study emphasizes the need for the formulation of development policies based on local potential to encourage inclusive and sustainable economic growth in Aceh Province.

Meli Amelia; Sitri Sitri; Gama Pratama

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital era has significantly impacted various sectors of life, including the development of the Islamic economy. Young people, as the majority of digital technology users, hold a strategic role in accelerating the growth and advancement of Islamic economics. This study aims to analyze the role of youth in driving the transformation of Islamic economics in the digital era, particularly through technological financial innovations (Islamic fintech), Islamic economic literacy, and the utilization of social media as a medium for education and halal product promotion. This research employs a qualitative method with a literature review approach, examining relevant references from journals, books, and recent digital sources. The findings reveal that youth are not only consumers but also innovators, entrepreneurs, and change agents in advancing the Islamic economy. Their involvement in Sharia-based start-ups, halal e-commerce, and the digitalization of zakat, infaq, sadaqah, and waqf (ZISWAF) provides concrete evidence of their contribution. In conclusion, youth serve as the key driver in the acceleration of digital-based Islamic economics, provided that their roles are supported by improved literacy, adequate regulations, and an inclusive digital ecosystem.

Muhammad Fahmi Hidayat; Nasiruddin Nasiruddin; Dumadi Dumadi; Anisa Sains Kharisma; Roni Roni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

Popi Damayanti; Muhammad Imanuddin Kandias Saraan

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Managing public markets is one form of government service aimed at improving community competitiveness, as regulated in the Republic of Indonesia Law No. 7 of 2014 concerning Trade and the Minister of Home Affairs Regulation No. 20 of 2012 concerning the Management and Empowerment of Traditional Markets. Public markets play a vital role as local economic drivers that support community livelihoods. According to Utamanews.com (2022), Tanjung Morawa Public Market, located on Jalan Gerilya, Tanjung Morawa District, was rated by business actors as the poorest-performing public market in Deli Serdang Regency. This study aims to describe the capacity of the Department of Industry and Trade (Disperindag) of Deli Serdang Regency in managing the Tanjung Morawa Public Market. The research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The analysis is based on Horton et al.’s (2003) organizational capacity indicators, including human resources, infrastructure, technology, budgeting, and organizational activities. The findings reveal that Disperindag has not yet reached optimal capacity in market management, as evidenced by weak human resources, poorly maintained infrastructure, lack of technological application such as REPATONIK, limited budget allocation, and ineffective organizational activities in maintaining cleanliness and regulating street vendors around the market.

Andi Litriyanto; Aditya Joshua K; Aji Sajiwo; Nafa Latifatuzzahro; Maya Putri Amalia +2 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Panglipuran Traditional Village in Bali has gained international recognition as one of the cleanest tourist villages in the world and serves as a model for culture-based sustainable tourism. The economic foundation of the village relies heavily on the development of Micro, Small, and Medium Enterprises (MSMEs) rooted in local wisdom, which simultaneously function as drivers of economic growth and instruments of cultural preservation. This study seeks to examine the management practices, marketing strategies, and challenges faced by MSMEs in Panglipuran Village. The research applied qualitative methods, including field observation, in-depth interviews with key stakeholders, documentation review, and descriptive analysis. The findings reveal a strong synergy between customary values and economic activities, reflected in flagship products such as bamboo handicrafts, traditional cuisine, and signature beverages. Success factors include an effective organizational structure, the support of customary institutions, and the ability to adopt adaptive marketing approaches. Nonetheless, several challenges were identified, including limited utilization of digital marketing platforms, constraints in production capacity, and insufficient product innovation to meet the demands of broader markets. Recommendations highlight the importance of strengthening online marketing, diversifying product variations, and expanding cooperative networks both within and beyond the village. Overall, the study underscores the significant potential of culture-based MSMEs to enhance community welfare, increase competitiveness, and ensure the sustainability of local traditions within the dynamics of modern tourism.

Wisanggeni Wahyu Lintang Bayu Segoro; Mohammad Wahed

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of life expectancy, education, economic growth, and unemployment on the poverty rate in Probolinggo Regency during the period 2010–2023. Poverty is a multidimensional issue that reflects not only economic conditions but also social and demographic aspects, making it essential to examine various determinants simultaneously. The research employs a quantitative method with multiple linear regression analysis, using secondary data obtained from the Central Bureau of Statistics (BPS). By applying this approach, the study seeks to provide a comprehensive understanding of the extent to which these variables contribute to changes in poverty levels. The results reveal that education has a significant and negative effect on poverty, indicating that improvements in educational attainment can directly reduce poverty rates. Better access to quality education equips individuals with skills and knowledge that enhance their employment opportunities and income levels, thereby breaking the cycle of poverty. In contrast, life expectancy, economic growth, and unemployment are found to have no statistically significant impact on poverty levels during the observed period. This suggests that while these variables are important indicators of social and economic well-being, their influence on poverty reduction in Probolinggo Regency is not as strong or direct as that of education. The findings highlight the critical role of education as a key driver in poverty alleviation. They suggest that government policies focusing on expanding access to education, improving learning quality, and ensuring equitable opportunities across different social groups will be more effective in addressing poverty than strategies relying solely on economic growth or labor market interventions. Therefore, this research is expected to serve as a valuable reference for local governments in formulating more targeted, evidence-based, and sustainable development policies that prioritize education as the foundation for long-term poverty reduction.

Faiz Muzakki; Helga Sri Asih; Mohamad Ikrom rasid; Erhnes Tria Anabe; Ilham Arifin +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

Faiz Muzakki; Helga Sri Asih; Mohamad Ikrom rasid; Erhnes Tria Anabe; Ilham Arifin +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Small and medium-sized enterprises (SMEs) have long been recognized as a vital driver of economic growth, particularly in rural areas where access to large-scale industries is limited. In Dahu Village, the community relies on local products such as melinjo as one of the main sources of livelihood. However, despite the potential of melinjo-based products, business development has been constrained by limited innovation, low product diversification, and weak marketing strategies. These challenges hinder the competitiveness of local SMEs in wider markets, especially in appealing to younger consumers who often prefer modern and innovative products. To address these challenges, the 2025 Student Work Study Program (KKM) conducted by the University of Bina Bangsa implemented a community empowerment project aimed at enhancing the capacity of SMEs in the melinjo sector. The program introduced the development of an innovative product, namely chocolate-flavored keceprek, a melinjo-based snack with a unique taste and higher market value. The initiative not only focused on product innovation but also provided comprehensive support in production techniques, hygienic and attractive packaging, logo and banner design, as well as digital marketing strategies tailored to rural entrepreneurs. The results of the activity highlight that even a relatively simple innovation can significantly increase product appeal, improve branding, and create new market opportunities. Early feedback indicated that chocolate-flavored keceprek products successfully attracted interest from younger consumers, demonstrating the importance of innovation in maintaining the relevance of traditional products. Furthermore, the project functioned as a collaborative platform where students and local communities worked together in applying entrepreneurial concepts to local potential. This synergy not only contributed to improving the competitiveness of SMEs in Dahu Village but also encouraged sustainable economic development in rural areas through innovation, creativity, and digital-based marketing.

Fikri Alfan; Diah Syifaul A’yuni; Nadya Khoirun Nisa’

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

Etty Zuliawati Zed; Eliza Kotrun Nada; Muh Arham Aswad; Nisah Ukhfi Angreani; Siti Khoirunnisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village cooperatives have a strategic role in driving local economic growth and improving community welfare. However, suboptimal managerial management is often a major obstacle in achieving these goals. This study aims to analyze and identify strategies to optimize economic managerial in village cooperatives in Melarmukti Village, North Cikarang District. The method used is a descriptive qualitative approach through observation, interviews with cooperative administrators, village officials, and local communities. The results showed that cooperatives in Melarmukti Village still face various challenges, such as the lack of managerial training, the lack of periodic evaluations, and low collaboration with external parties. Optimization can be done through increasing the capacity of cooperative human resources, implementing a periodic evaluation system, and establishing strategic partnerships with financial institutions and universities. With targeted and sustainable managerial improvements, village cooperatives have great potential to become economic drivers and improve community welfare at the local level.

Shinta Putri Marvina; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional development strategies are one of the important steps to improve the economy and distribution of development in various regions. An industry approach that focuses on leading sectors has proven to be an efficient way to maximize the local potential found in each region. This research aims to discuss regional development strategies with emphasis on the use of leading sectors as the main driver of industrialization. This study uses a qualitative approach with the literature review method to explore various studies, reports, and related secondary data. It is known that selecting the appropriate leading sectors, supported by flexible policies and cooperation between the government, industry players, and the community, can increase economic value, create jobs, and strengthen regional competitiveness in a sustainable manner. With a focused and local potential-based approach, industrialization not only accelerates economic growth, but also strengthens the region's economic structure for the long term.

Dwi Arief Rahman; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to identify leading sectors through the Location Quoetient (LQ) approach and Shift Share analysis. The LQ approach is used to determine the base sector based on structural advantages, while shift share measures the competitive advantage of the economic sector at the local level compared to the provincial level. The data used is the GRDP of Malang City and East Java Province for 2020-2022 at constant prices. The results of the analysis show that of the 17 sectors analyzed, only two sectors meet the criteria as leading sectors, namely the financial and insurance services sector and the education services sector. These two sectors not only have LQ values >1, but also show DK values >0, signaling superiority in economic structure and growth. This finding emphasizes the importance of strengthening the strategic services sector as a driver of sustainable economic development in Malang City.  

Sri Fuzi Lestari

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the contribution of zakat in improving the economic welfare of society through the perspective of Islamic business management. The persistence of social and economic inequality across various segments of society underscores the importance of optimizing zakat management. In Islamic thought, zakat is not only a spiritual obligation but also a means of wealth redistribution that can strengthen the economic structure of the ummah. This research employs a library research method with a qualitative approach, analyzing various relevant sources to formulate efficient zakat management strategies that align with Sharia principles. The analysis reveals that the application of Islamic management principles—such as planning, organizing, actuating, and controlling—plays a crucial role in enhancing the effectiveness of zakat distribution, particularly in the form of productive zakat. Additionally, strengthening technological aspects, improving education for zakat managers (amil), collaborating with local institutions, and conducting intensive public outreach are complementary strategies relevant to the current context. The study concludes that professionally managed, integrated zakat administration based on Sharia values holds significant potential to serve as a sustainable driver for improving societal welfare.

Kadek Yuni Ariningsih; Surya Dewi Rustariyuni

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and Medium Industries (SMEs) have become a crucial pillar of Indonesia's economy and have proven to be key drivers of economic resilience during times of crisis. According to data from the Department of Industry and Trade of Bali Province, the food and beverage SMEs in Denpasar City have the highest number of business units, totaling 1,002 units. However, the declining consumer interest in food and beverage SMEs has led to a decrease in their income. Capital, labor, the use of digital payment systems, and the adoption of e-commerce are expected to increase the income of food and beverage SMEs in Denpasar City. This study is a quantitative research involving a population of 1,002 food and beverage SME units. It aims to examine the effect of capital, labor, the use of digital payments, and e-commerce on the income of food and beverage SME actors in Denpasar City. The sample consists of 91 business units selected using a non-probability sampling method with a purposive sampling technique. The data were analyzed using multiple linear regression analysis. The findings indicate that capital, labor, the use of digital payment systems, and e-commerce have a simultaneous and significant effect on the income of food and beverage SME actors in Denpasar City. Furthermore, each variable capital, labor, digital payment usage, and e-commerce individually has a positive effect on income. The implication of this research is that increasing capital, adding labor, and promoting the use of digital payment systems and e-commerce can enhance the income of food and beverage SMEs in Denpasar City.